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A Cardiff grammar analysis of the simple clause in modern standard Arabic / Hanaa Naji Saleh Samaha
No full textA dearth of literature has been found concerning matching the language components of form and meaning while exploring different linguistic issues in Modern Standard Arabic (MSA). Therefore, this study aims to identify the syntactic and semantic properties of the simple clause in MSA by utilizing the Cardiff Grammar (CG) model of Systemic Functional Linguistics (SFL). The study examines both types of clauses in MSA: the simple nominal clause (NCl) and the simple verbal clause (VCl), with the focus on matching the syntactic properties with the semantic features of the Transitivity system network and integrating them into one single tree diagram structure. The data for the current study consists of five editorials and five articles selected from ten daily newspapers written in the Arabic language and published in 2018. The findings have revealed that the NCls express a ‘relational attributive’ meaning or different sub-types of ‘relational’ meanings when the Complement is a single item, phrasal, or filled by an embedded nominal clause. But when the Complement is filled by an embedded verbal clause, the NCls express various types of Experiential meanings based on the sense of Process (Main verb) used in the embedded verbal clause. Concerning the VCls, the findings have indicated that MSA does not include zero-role Processes because Processes are usually associated with at least one Participant Role (PR), two PRs, three PRs, and four PRs. The study has offered two alternative accounts for the ‘cognition’ Processes as either two-role Processes or three-role Processes and two alternative accounts for ‘communication’ Processes as either three-role Processes or four-role Processes. The findings have revealed the significant role of the words’ case endings in determining the function of elements in MSA. The study has also shown the CG model as an applicable analytical model used to describe languages at the level of form as well as the level of meaning
The dynamic of corporate social responsibility, trust, regulation and tax avoidance / Noorsakinah Abdul Wahab
No full textThe current study investigates the linkage of corporate social responsibility (CSR) and tax avoidance. Previous studies in this area focus on interpreting empirical result as intention of undertaking CSR, whether corporations undertake CSR in good faith or CSR as a means to conceal unethical behaviour, relying on assumption that corporations view tax avoidance as immoral. The current study differs in that it intends to address the issue of corporate ethical behaviour if corporations view paying tax as part of socially responsible act or otherwise. This is done by examining the linkage of CSR decoupling and tax avoidance. CSR decoupling is a concept similar to terminologies such as organizational hypocrisy, organizational facade, CSR faking and green-washing to explain corporate ethical behaviour that involves misalignment between their policies and actions. In addition, the current study investigates if two elements of country-specific characteristics, namely trust in the government and regulation, could have influenced the relationship between CSR decoupling and tax avoidance. Grounded on neo-institutional theory, the current study intends to close the gaps by investigating the relationship of CSR decoupling and tax avoidance in three different dimensions of CSR which are community, employee and environment, following dimensions established by CSRHub. Based on a sample of 52 listed Malaysian corporations for the financial years of 2009 to 2019 using archival method, the findings provide new evidence that overall, CSR and tax are not related, except community CSR because corporations who exaggerate more in CSR disclosure engage less in tax avoidance. Had CSR and tax related for sharing similar morality feature, corporations would have exaggerate through CSR disclosure to commit tax avoidance. The finding also implies that corporations actually do not view avoiding tax as immoral, hence decision to avoid tax is done without having to exaggerate through CSR for any so called need to conceal the immoral behaviour of tax avoidance practice. The finding provides new evidence that corporations incline to use community related CSR to improve CSR disclosure when they decide to engage in tax avoidance. The findings also reveals that trust in the government and regulation do not indirectly affect overall issues on CSR and tax decision at corporate level. However, the finding suggests that with trust in the government, corporations engage more in tax avoidance but exaggerate less through environmental CSR disclosure. The findings lend credence to the belief that the relationship between CSR and tax is not limited solely on the morality feature, but more than that. Decision of CSR and tax at corporate level may be driven by other factors than mere contribution to society. Although the finding concludes the argument in the area of study that overall CSR and tax are not related, however, community related CSR decoupling affects tax avoidance, hence future researchers could further explore this measurement in other economic environment to investigate its impact in different setting. The study provides theoretical and practical implications particularly to future researchers in the area, corporations and the government
Gricean conversational maxims in Chuah Guat Eng’s Echoes of Silence / Teoh Xiu Jong
No full textGricean Conversational Maxims, for both observance and non-observance of maxims, is used to analyse the dialogues involving the Malaysian Chinese female protagonist in Chuah Guat Eng's Echoes of Silence. The framework is considered as it offers the usage of cooperative principles theory to avoid, or minimise, misunderstanding and misinterpretation between protagonist and the supporting fictional characters during the communication process (Grice, 1975; Finch, 2000). The data is coded according to the framework. Content analysis is used to qualitatively analyse the data. Findings of the study indicated that the protagonist observed maxim of relation the most in the dialogues of the novel. Further, the combination of more than one maxim do occur and pertinent examples will be presented. It can be deduced that the communication process amongst fictional characters is deemed effective when intended meanings are realised through the appropriate use of maxims but may cause the plot to be less interesting
Impact of managerial opportunistic factors on earnings management: The case of Malaysian oil and gas public listed companies / Vinothini Karuppiah
No full textThe oil crisis in the year of 2014 has led to an economic downturn all over the world. Malaysia is one of the South East Asia‟s major economy as well as vital oil provider and was badly affected by the drop of the oil price. The purpose of this research is to investigate the impact and relationship of free cash flow, bonus plan and financial distress towards earnings management in Malaysian listed oil and gas companies. Moreover, this study also examines the role of audit committee independence as a moderator in the effect of the managerial opportunistic factors chosen in this research on earnings management. This study extends this line of research by using Agency Theory to investigate the objective of this research. The final data population of this study includes from 37 public listed oil and gas companies listed under Malaysia Petroleum Resources Corporation (MPRC) for five years, ranging from 2014 to 2018 which make up to 184 firm-year observations for each variables. The data was mainly collected from the annual reports of these companies. The statistical method that was used to analyse the data was hierarchical regression analysis. The result of this analysis reveals that there is a significant relationship between free cash flow, financial distress and earnings management. Also, audit committee independence has a significant moderating impact on earnings management in the presence of free cash flow. However, the negative impact of this moderating variable on earnings management in the presence of bonus plan and financial distress is not significant
The impact of corporate governance on corporate tax avoidance in Malaysia / Koay Guo Yao
No full textThe purpose of this study is to examine the relationship between corporate governance and
corporate tax avoidance in Malaysia. This study analyses a sample of 387 firm-year
observations from large listed companies on Bursa Malaysia across the 2016 – 2020 period
using a fixed effect panel least squares regression model. It reveals that CEO compensation
has a significant positive relationship with corporate tax avoidance, which shows that higher
pay could induce and motivate CEOs to engage in more tax avoidance activities for their
companies. However, little evidence is documented on the impact of other corporate
governance structures, including board gender diversity, on a company’s tax avoidance level.
This suggests that corporate governance has limited influence on a company’s tax
compliance matters in Malaysia, contrary to evidence mainly from developed countries.
While this study, as with other quantitative studies, may not be able to explain the reality of
the results, the authors provided rather comprehensive explanations on the findings to help
with one’s understanding on the topic. This study contributes in extending the literature of
tax research in Malaysia, and enriches the literature on governance and tax by providing
unique evidence and insights from a developing country. To the best of the authors’
knowledge, this study is also the first to examine the effects of board gender diversity on
corporate tax avoidance in Malaysia
An empirical study of the relationships of investment tax incentives and corporate governance on real corporate investment in the Malaysian manufacturing sector / Mohamad Faizuddin Alimon
No full textInvestment tax incentives have been employed extensively to stimulate real investment in the Malaysian manufacturing sector. Real investment is crucial for creating new job opportunity, lowering the cost of capital, enlarging profit appropriation margin and shortening the pay-back period, as well as generating future tax revenue for government socio-economic development. However, ineffective investment tax incentives can be detrimental to a country’s revenue system. CCorporate governance, which shares the goal of maximizing profits with investment tax incentives, serves as a mechanism to safeguard the interests of parties involved in a company’s investment through institutional process. Most literature supports the effectiveness of investment tax incentives in promoting real investment, which is consistent with the widespread adoption of such incentives by developed and developing coutries. Additionally, literature on corporate governance emphasizes its crucial role in successful investment. This study unravels reservations on the investment tax incentives and real investment positive relationship with corporate governance moderations over the period of 2001 to 2015. During the incentive period of 2001 to 2005, Investment Tax Incentives, as well as specifically Pioneer Status (PS), Investment Tax Allowance (ITA) and Reinvestment Allowance (RA) had positive relationships with Real Investment, while Corporate Governance interactions had varying positive or negative relationships. However, reservations emerge in the post-incentive period of 2006 to 2015, in which Investment Tax Incentives had a negative relationships with Real Investment, and the Corporate Governance interactions had negative relationships. This is further supported by consistent negative relationships between Corporate Governance interactions and Real Investment, despite positive relationships between specific investment tax incentives of PS and RA and real investment, and a negative relationship between ITA and real investment. This highlightss the limited effectiveness of investment tax incentives to stimulate real investment. The lack of corporate governance connections on investment tax incentives role in real investment establishment in the post-incentive period may explain this scenario. Moreover, absence of periodical assessment of investment tax incentives programs and the isolation of the corporate governance in the establishment of real investment may also contribute to thisunfavourable situation. Therefore, the study strongly recommends recognizing the importance of corporate governance as an integral part of investment tax incentives and real investment establishment
Development of a friendlier chemical process framework using the inherent safety concept / Gao Xiaoming
No full textTo date, inherent safety concept has been regarded as the most robust solution for risk
management and loss prevention in chemical processes. Its proactive interventions of
building safety measures into the process design schemes can avoid adding extensive
end-of-pipe protections when the processes evolve to the operation stage. In practice,
numerous frameworks have been presented to develop inherently safer process routes.
Together with the inherent Safety (S) framework, various dedicated assessment tools for
designing inherent Health (H) and Environmentally (E) benign chemical process routes
have been proposed to eliminate or minimize the SHE risks at the design stage.
However, the dedicated inherent SHE assessment tools give limited attention to the
weights and uncertainties of the component indicators. Also, whether the incremental
costs of implementing "inherent" principles can distort the overall process friendliness
is yet to be demonstrated. To bridge the gaps, this study weighted and reconciled the
separate inherent SHE metrics with cost indices considering the risk uncertainties, thus
developing a novel Reconciled Friendly Process Framework (RFPF) to realize
inherently Friendlier Chemical Processes (FCP). The FCP are characterized to be
inherently safer, healthier, and more environmentally benign with tradeoff
considerations on the incremental costs of design modifications. To develop the RFPF
and realize the FCP, the pioneering Inherent Safety Index (ISI), Inherent Occupational Health Index (IOHI), Inherent Environmental Toxicity Hazard (IETH), and Inherent
Safety Implementation Cost (ISIC) were selected and adapted to indicate the inherent
friendliness features. Subsequently, the selected inherent friendliness indicators were
weighted using Analytic Hierarchy Process (AHP) method and reconciled using the
fuzzy logic and Bayesian Networks (BN). Lastly, the newly developed RFPF was
validated by a case study of biodiesel production processes. The results show that the
inherent friendliness of the Baseline Design Processing Option (BDPO) was estimated
as Moderate (M) level (inherent friendliness ≈ 3.05), while it improved to Relatively
Friendly (RF) level (inherent friendliness ≈ 2.28) after implementing inherently
friendlier modifications. The significant improvement of the inherent friendliness
implies that the Modified Design Processing Option (MDPO), compared with the
BDPO, can be a more reliable option with fewer built-in SHE risks under the
incorporated incremental costs. The newly developed RFPF synthesized the conflicting
factors of SHE and cost indices with weights and normalized risk scores to develop
inherently FCP during the process design stage, which can be expected to use as a more
realistic tool to proactively, fundamentally, and economically reduce the SHE risks at
their sources
Biochemical investigations of Artocarpus spp. for cosmeceutical applications / Hazwani Mat Saad
No full textCosmeceutical agents from natural origins which are presumably non-invasive, highly efficacious, and cost effective are exceptionally in demand by consumers nowadays. This study aimed to explore the potential of fifteen ethanolic extracts from the leaf, peel, and stem bark of five Malayan Artocarpus species, namely Artocarpus altilis (Parkinson) Fosberg, Artocarpus heterophyllus Lam., Artocarpus integer (Thunb.) Merr., Artocarpus elasticus Reinw. ex Blume, and Artocarpus rigidus Blume for their application in skin-lightening cosmeceutical by performing in vitro evaluations including anti-melanogenesis, radical scavenging, and ultraviolet (UV) protective activities. The study was then narrowed down to the bioassay-guided fractionation of the bioactive extract, followed by mechanistic analysis and encapsulation of the bioactive fraction. The A. heterophyllus stem bark and peel extracts showed potent anti-melanogenesis activity in reducing melanin content to 23–24% and inhibited the cellular tyrosinase activity with 1.85 and 1.42 folds stronger than kojic acid (positive control) at the concentration of 50 μg/mL. Whilst, the A. elasticus peel extract exhibited a remarkable radical scavenging activity on 2,2-diphenyl-1-picrylhydrazyl (DPPH•), 2,2'-azino-bis(3-ethylbenzothiazoline-6-sulphonic acid) (ABTS+•), and superoxide anion (O2−•). The A. heterophyllus stem bark extract which was identified as the bioactive extract in exerting anti-melanogenesis effect in B16F10 melanoma cells was selected for further analysis. A semi-purified fraction (H-3) from A. heterophyllus stem bark extract demonstrated the most pronounced anti-melanogenesis effect at 12.00 μg/mL by reducing melanin content to 22.86 ± 2.90% and inhibiting cellular tyrosinase activity at treatment concentration 33-folds lower than kojic acid, without being cytotoxic against B16F10 melanoma cells. Six chemical constituents in H-3 including two fatty acids and four iv
flavonoids were identified via liquid chromatography-mass spectrometry (LCMS) analysis. Moreover, treatment with H-3 for 24 and 48 hours substantially scavenged intracellular reactive oxygen species (ROS) of hydrogen peroxide(H2O2)-challenged B16F10 melanoma cells by 1.8 and 4.4%, respectively. Based on the microarray profiling and real-time polymerase chain reaction (qPCR) analysis, H-3 downregulated Creb3l1, Creb3l2, Creb3l3, Mitf, Tyr, Tyrp1, and Dct genes in B16F10 melanoma cells, whereas the expression of Map3k20, Mapk14 (p38), and Foxo3 genes were markedly increased. Generally, these results demonstrated that H-3 exhibited its anti-melanogenesis activity in B16F10 melanoma cells through scavenging ROS and concurrent inhibition of the cyclic adenosine monophosphate (cAMP) and activation of the p38/mitogen-activated protein kinase (MAPK) signaling pathways. Due to the outstanding anti-melanogenesis effect of H-3, this bioactive fraction was encapsulated into the liposomes in order to enhance its cosmeceutical value. The incorporation of H-3 in liposomes yields vesicles with a particle size of 185 nm, a zeta potential of −38 mV, and encapsulation efficiency of 79%. The obtained results suggest that the encapsulation of H-3 in liposomes retained the anti-melanogenesis activity in B16F10 melanoma cells. Altogether, these findings indicate that H-3 from A. heterophyllus stem bark extract has the potential to be used as skin-lightening cosmeceutical agent in the treatment of skin hyperpigmentation
Occupational accident prevention strategies based on Behaviour Based Safety (BBS) in a selected manufacturing industry / Thurga Devi Uthaya Sooriyan
No full textBehavior based safety is defined as an observation made on a particular employee to identify the level of safety practice concern when they perform a job. his study was conducted on the rubber manufacturing industry in Meru, Klang. This study was based on a three-month pilot test observation that took place only during working hours. A total of 152 employees were observed. The goal of this study is to discover the high-potential elements that cause workplace accidents in risky acts and conditions. Not only that, but following the pilot test, to provide a procedure on how BBS can be implemented. Each hazard factor and subfactor discussion included cost-effective ideas for preventing or reducing the number of accident instances. In this study, action plans were considered in relation to the needs of the rubber manufacturing business, and statistical output was analyzed. Due of mischievous behavior, safety behavior is acknowledged to be a main source of accident occurrence. Therefore, several strategies were provided and discussed for a long-term benefit with a slow in progress period. Highly encouraged to conduct safety trainings and frequent assemblies to highlight the importance of safety practice. As for the cost-effective solution for the data collected in this study has been proposed to set up a system which can help to record data’s and to monitor improvements. Safety committees are encouraged to set up an inhouse system for non-conformance tracking and rectifications. For future studies, research study can be done on developing a BBS predictive analytical dashboard system to predict the future outcome hazards and to work on the possible solutions for the hazards
Oral health-related quality of life and associated factors among homeless people in Malaysia / Dewi Mayang Sari Kamarozaman
No full textIntroduction: Despite the increased number of homeless people in Malaysia, limited
information is available on their oral health status and oral health-related quality of life
(OHRQoL). This study aimed to investigate the impact of clinical factors (oral health
status) and individual factors (dental anxiety, depression, oral health [OH] knowledge,
attitude towards OH service, OH behaviours and high-risk behaviours) on the OHRQoL
of Malaysian homeless adults and to determine the mediation role of OH status on
OHRQoL. Method: A cross-sectional study involving homeless persons was conducted
in five states in Malaysia using a validated questionnaire. To determine the relationship
between OHRQoL, individual, and clinical factors, the theoretical models proposed by
Wilson and Cleary (1995) and Brunner and Marmot (2006) were modified and used to
conceptualise the study. The demographic, socioeconomic and medical condition
information were obtained as a background information and confounding factors. To
examine the caries experience and periodontal status, the decay-missing-filled-teeth
(DMFT) index and basic periodontal examination (BPE) were used respectively. As for
assessing the OHRQoL of the homeless, oral health impact profile (OHIP-14) was used
where higher score indicates poorer OHRQoL. Also, the Modified Dental Anxiety Scale
(MDAS) and the Depression component of DASS-21 (Depression Anxiety and Stress
Scale) were used to measure dental anxiety and depression respectively. The descriptive
and bivariate analyses of the data were performed using SPSS. To test the hypotheses of
this study, partial least squares equation modelling (PLS-SEM) was conducted using
SmartPLS. Results: A total of 192 homeless people completed the questionnaire and oral
examination. The majority were male (84.9%), with a mean age of 43.72 (SD=11.4). A
total of 37.5% of participants were street homeless (primary homeless) and 56.3% were
jobless. Majority (86.5%) reported having at least one medical condition or required
iv
medical treatment in the last six months. The prevalence of dental caries was 89.6%, with
a mean DMFT of 9.39 (SD=7.59). Almost two-fifth (17.3%) had poor oral hygiene and
97.3% showed signs of periodontal disease. OHRQoL impact was reported by 72.9% of
the participants, with a mean OHIP score of 18.61(SD=11.3). The prevalence of dental
anxiety, dental phobia and depression was 63%, 10% and 52.1%, respectively. In total,
58.9% of the participants had good oral health knowledge. All participants had at least
two negative attitudes towards OH service. In terms of oral health behaviour, 86.5%
brushed their teeth at least once a day, 74.9% used fluoridated toothpaste, 57.8% had low
sugar intake and 18.2% had their dental visit in the last 12 months. Majority (81.3%) had
engaged in at least one high-risk behaviour. Thirty percent of the variance in OHRQoL
could be explained by OH status and individual factors. The path coefficients between
OH status and OHRQoL impact was the strongest (β=0.368, P<0.001). High-risk
behaviours directly influenced OHRQoL (β=0.142, P<0.01), and indirectly through OH
status (β=0.199, P<0.01). Significant relationships were found between homeless’ dental
anxiety (β=0.238, P<0.001) and depression levels (β=0.234, P<0.001), with OHRQoL
impact. Conclusion: OH status and individual factors (dental anxiety, depression and
high-risk behaviours) are the predictors of homeless’ OHRQoL. OH status was the most
significant predictor that contributed the largest amount to the model. The findings
emphasize the importance of OH health care delivery for the homeless, including curative
care to address the influential clinical factors. The empirical evidence of this study could
facilitate the planning of targeted strategies by incorporating reduction in dental anxiety,
social support enhancement, OH promotion and management of high-risk behaviours for
the homeless in Malaysia.
Keywords: Homeless, inequality, oral health, oral health related quality of life,
vulnerable populatio