1,720,967 research outputs found
Tax planning and directors' remuneration
No full textCompanies involve in tax planning due to its primary benefit of increase aftertax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues. Companies, in conducting tax planning, make use of several techniques to effectively minimise the tax burden, for example, profit sharing, income shifting and change of characteristics of income. Directors’ remuneration is also identified as a tax-reduction strategy. While increasing the wealth of the directors, higher directors’ remuneration expense reduces company taxable income and in turn raises company tax savings. This provides indications about missing link between directors’ performance and pay. In fact, in Malaysia, this issue has been long debated by public including academics. Despite this highlight, little attention has been given on the relationship between tax planning and directors’ remuneration. Therefore, this paper reports the results of this study’s focus of attention on whether tax planning activity is significantly related to directors’ remuneration expenses of non-financial Malaysian publiclisted companies. The sample period of the study is from 2007 to 2009. The panel dataset is drawn from Datastream and hand-collected tax data from company annual reports. The results derive from multivariate analyses highlight the extent of the relationship between tax planning and directors’ remuneration and thus enlighten the knowledge on the utilisation of directors’ remuneration as a strategy in tax planning. The results also highlight the policy and reporting implications to the authorit
Employers' perception towards the preparedness of UUM accounting practicum students to enter the job market
Full text linkNowadays, as mentioned by the Minister of Human Resource Malaysia, there is a need for an abundant supply of skilled workers and professionals to push forward the Government’s economic agenda.This situation gives great challenges for the education process to revise and update the curriculum to produce graduates with the skills and knowledge needed as entry level employees.Thus, in order to prepare students with the skills needed by the industry, institutes of higher education have introduced “industrial training” or “practicum training” as a component in most of the academic programmes.The purpose of practicum training is to provide opportunity to the students to apply theoretical knowledge obtained in academic programs to a practical work experience.Therefore, this study is carried out to gain the employers’ perception towards the level of preparedness of practicum students to enter the job market.The overall result shows that all the variables gain the mean value above 4.00. It proved that the employers perceived that all the accounting practicum students are excellence in preparing themselves to enter the workplace
Modelling Rural Waste Management Using Community Participative Approach (S/O 12935)
No full textSolid waste management (SWM) is a global issue. Improper management of waste has direct impacts on community health and disruption on environment and surroundings. To date, the available data, information and management system regarding solid waste are confined to urban area and very little is known about rural areas. Though statistics shows that only thirty percent of the Malaysian populations are residing in rural areas, its contribution towards the ecology and environment cannot be undermined as it constitutes larger part of the country. This study was conducted to explore the current solid waste management practices and the impacts, and identify the issues and problems in solid waste management in rural area. The final objective is to develop a solid waste management framework for rural area based on community participative approach. The scope of the study covers only the rural areas specifically in the state of Kedah, Malaysia. The study employed qualitative and quantitative data gathering strategies that were survey, interviews and case study. Generally, results of this study indicate that overall level of knowledge on proper solid waste management methods among the rural community in the state of Kedah is at the moderate level. However, data revealed that the majority of the respondents realised the need to have a systematic solid waste management system and perceived that there is improper waste disposal issue in their residential area. In addition, this study described the current practice of solid waste management in Malaysia and Kedah and discussed how the integration between local governments, non-government bodies and private organisations in implementing a proper solid waste management in Malaysia. Finally, this study proposed a cooperative solid waste management for rural area based on a pilot case study in a selected rural community in Kedah. However, this study only focused on Kedah rural community. Future study could apply the proposed model in other rural community in other state
Achieving Quality Education Through ServiceLearning Approach
No full textThis study explores the implementation and impact of service-learning within the context of Sustainable Development Goal 4 (SDG 4), which emphasizes quality education and holistic development. Universiti Utara Malaysia (UUM) has incorporated service-learning into its curriculum, particularly within the TISSA-UUM's Management Accounting course. Since 2018, students have been required to engage with local businesses or nonprofit organizations to apply financial planning and budgeting techniques learned in class to real-world situations. Despite the potential benefits, research on the specific impact of service-learning on accounting education at TISSA-UUM remains limited. Therefore, this study aims to fill this gap by examining students' learning experiences during service-learning projects. The study used experimental approach involved three teaching groups of Management Accounting II. Thematic analysis revealed three main themes related to students' learning experiences: personal development, venturing beyond comfort zones, and gaining real-life experiences. The findings of this study provide valuable insights for lecturers, students, and educational institutions on how to effectively conduct service-learning activities to achieve the goals of quality education outlined in SDG 4. By understanding both the benefits and challenges of service-learning, educational stakeholders can better prepare students for successful integration into professional environments, ultimately contributing to their personal and professional growt
Translation of the management control system in a privatised solid waste management network
Full text linkPurpose
The purpose of this paper is to help better understand the translation process of the management control system (MCS) of privatised solid waste management (SWM) towards creating a stable network.
Design/methodology/approach
Drawing on the actor network theory (ANT), the case of a privatised SWM was studied. Data were collected from all entities involved in the privatisation process of SWM, which include Department A, Corporation X and the private sector concessionaire. Six documents were reviewed, 20 interviews were conducted and two observations were carried out.
Findings
The findings reveal that the control mechanism of SWM is complex, involving the interaction between human and non-human actors. Non-human actors include the key performance indicators (KPIs) and the concessionaire agreement (CA), which are the main control mechanisms towards creating a stable SWM network. Essentially, stability is achieved when the KPIs and CA can influence the activities of both intra- and inter-organisational relationships.
Originality/value
This paper provides a better understanding of the translation process of the MCS that adds to the stability of the network of a privatised SWM from the lens of the ANT
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
Achieving Quality Education through Service-Learning Activities
No full textStudies show mismatches between educational outcomes and labour market needs. Employers value soft skills and work experience over academic and professional qualifications. Even graduates admit they lack the soft skills and work experience needed for a good job. Soft skills include strong work ethics, good communication skills, creative and analytical thinking, challenge-solving skills, teamwork, a positive attitude, learning from criticism, and working under pressure. Recognizing the importance of education, Sustainable Development Goal 4 aims to provide quality education for all and promote lifelong learning. SDG 4 expects youth and adults to be able to acquire problem-solving, critical thinking, creativity, teamwork, communication, and conflict-resolution skills. Service-learning is one method for imparting to students the above skills. Research on how service-learning can improve accounting education is limited. Therefore, this study aims to gain insight into students' service-learning experiences. The study aimed to align service-learning with SDG 4 goals
Utilisation of directors’ remuneration in tax planning
Full text linkCompanies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.Companies, in conducting tax planning, make use of several techniques to effectively minimise the tax burden, for example, profit sharing, income shifting and change of characteristics of income.Directors’ remuneration is also identified as a tax-reduction strategy.While increasing the wealth of the directors, higher directors’ remuneration expense reduces company taxable income and in turn raises company tax savings.This provides indications about the missing link between directors’ performance and pay.In fact, in Malaysia, this issue has been long debated by the public including academics.Despite this highlight, little attention has been given to the relationship between tax planning and directors’ remuneration.Therefore, this paper reports the results of this study’s focus of attention on whether tax planning activity is significantly related to directors’ remuneration expenses of non-financial Malaysian public-listed companies.The sample period of the study is from 2007 to 2009.The panel dataset is drawn from Data stream and hand-collected tax data from company annual reports.The results derived from the multivariate analyses highlight the extent of the relationship between tax planning and directors’ remuneration and thus enlighten the knowledge on the utilisation of directors’ remuneration as a strategy in tax planning.The results also highlight the policy and reporting implications to the authority
Utilisation of Directors’ Remuneration in Tax Planning
No full textCompanies involve in tax planning due to its primary benefit of increase after-tax return. However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues. Companies, in conducting tax planning, make use of several techniques to effectively minimise the tax burden, for example, profit sharing, income shifting and change of characteristics of income. Directors’ remuneration is also identified as a tax-reduction strategy. While increasing the wealth of the directors, higher directors’ remuneration expense reduces company taxable income and in turn raises company tax savings. This provides indications about the missing link between directors’ performance and pay. In fact, in Malaysia, this issue has been long debated by the public including academics. Despite this highlight, little attention has been given to the relationship between tax planning and directors’ remuneration. Therefore, this paper reports the results of this study’s focus of attention on whether tax planning activity is significantly related to directors’ remuneration expenses of non-financial Malaysian public-listed companies. The sample period of the study is from 2007 to 2009. The panel dataset is drawn from Data stream and hand-collected tax data from company annual reports. The results derived from the multivariate analyses highlight the extent of the relationship between tax planning and directors’ remuneration and thus enlighten the knowledge on the utilisation of directors’ remuneration as a strategy in tax planning. The results also highlight the policy and reporting implications to the authority.
 
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